Finding 374671 (2023-003)

Material Weakness
Requirement
N
Questioned Costs
-
Year
2023
Accepted
2024-03-11

AI Summary

  • Core Issue: The District failed to verify free and reduced price meal applications by the December 15 deadline.
  • Impacted Requirements: This affects compliance with federal requirements for the Child Nutrition Cluster program.
  • Recommended Follow-Up: Implement a calendar reminder to start the verification process by October 1 to ensure timely completion.

Finding Text

LYONS ELEMENTARY SCHOOL DISTRICT 103 06-016-1030-02 SCHEDULE OF FINDINGS AND QUESTIONED COSTS Year Ending June 30, 2023 SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 1. FINDING NUMBER:14 2023 - 003 2. THIS FINDING IS: NEW 3. Federal Program Name and Year: Child Nutrition Cluster 4. Project No.: 23-4210-00/23-4220-00 5. AL No.: 10.553/10.555 6. Passed Through: Illinois State Board of Education 7. Federal Agency: U.S Department of Agriculture 8. Criteria or specific requirement (including statutory, regulatory, or other citation) By December 15th of each school year, the District must verify the current free and reduced priced eligibility of households selected from a sample of application that it has approved for free and reduced price meals. 9. Condition15 BT found that the District did not select and verify the required sample of approved free and reduced price applications by the required deadline. 10. Questioned Costs16 N/A 11. Context17 This was a one time occurrence due to the transition of the program to a different District's staff. 12. Effect The district might not detect applications that were submitted erroneously or did not meet the eligibility criteria in a timely manner. 13. Cause The District has not designed and implemented an internal control process to ensure that the verification process will be completed before the deadline. 14. Recommendation Proper planning of review process to have verification of eligibility completed by date outlined by ISBE. 15. Management's response18 The district will have a calendar reminder to begin auditing applications on Oct. 1 and complete the process with submission to ISBE by December 15.

Corrective Action Plan

Condition: The District did not select and verify the required sample of approved free and reduced price applications by the required deadline. Plan: The district will have a calendar reminder to begin auditing applications on Oct. 1 and complete the process with submission to ISBE by December 15. Anticipated Date of Completion: 12/31/2024 Name of Contact Person Yasmine Dada, Business Manager ________________________________________________

Categories

School Nutrition Programs Eligibility Internal Control / Segregation of Duties

Other Findings in this Audit

  • 374672 2023-003
    Material Weakness
  • 951113 2023-003
    Material Weakness
  • 951114 2023-003
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
84.425 Education Stabilization Fund $1.72M
84.010 Title I Grants to Local Educational Agencies $752,507
10.555 National School Lunch Program $709,477
93.778 Medical Assistance Program $176,080
10.553 School Breakfast Program $97,421
84.027 Special Education_grants to States $77,024
84.365 English Language Acquisition State Grants $60,698
84.173 Special Education_preschool Grants $24,304